An attorney and certified public accountant, Brian was formerly legislative counsel to the U.S. Congress Joint Committee on Taxation where he provided policy and technical analysis relating to pensions and employee benefits, health care, and Social Security to members of Congress. While working for Congress, Brian participated in the development of legislation, including the Small Business Job Protection Act of 1996 and the Health Insurance Portability and Accountability Act of 1996. Prior to working on Capitol Hill, Brian was associated with the Washington, DC, law firm, The Groom Law Group, which specializes in employee benefits.

Brian has served as a delegate to all of the White House/Congressional National Summits on Retirement Savings. He is also a member of the U.S. Chamber of Commerce Employee Benefits Committee and serves on the board of the Small Business Council of America. Brian has testified several times before Congress and the DOL ERISA Advisory Council on issues affecting national retirement income policy. He is a frequent speaker at various national employee benefit conferences.

In 2006, Brian was named as Institutional Investor News’ Washington Impact Player of the Year. He is also one of 401k Wire’s "50 Most Influential Persons in the 401(k) Industry."

Brian received his doctoral degree in law, cum laude, from the University of Pennsylvania Law School in Philadelphia. He holds a bachelor of science in accounting with distinction from Cornell University in Ithaca, NY.

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Fred Reish is a shareholder of the law firm of Reish & Reicher. He specializes in employee benefits law. He is a member of the bar in the State of , the State of Arizona and the Columbia.

Professional Experience
Fred has practiced employee benefits law since 1973. His practice includes representation of both private and public sector entities and their plans and fiduciaries; consulting with employers and fiduciaries on the management and operation of retirement and health and welfare plans; providing technical advice to administrators and actuaries; representation of plans, employers and fiduciaries before the governing agencies (e.g., the IRS and the DOL); and consulting with banks, trust companies, insurance companies and mutual fund management companies on 401(k) investment products and issues related to plan investments. Fred has been engaged to serve as an expert witness in state courts, federal courts and arbitration proceedings involving issues as diverse as legal malpractice, fiduciary liability, fiduciary status of brokers, prohibited transactions, plan interpretation, distribution of benefits, nonqualified deferred compensation plans, and bankruptcy issues for ERISA plans.

Fred was recently appointed as a member of the Wolters Kluwer Law & Business Pension Editorial Advisory Board. He is also a Charter Fellow of the American of Employee Benefits Counsel. He has served as the Chair of the Employee Benefits Subsection of the Los Angeles County Bar Association; served as a member of the Executive Committee of the Tax Section of the Los Angeles County Bar Association; taught "Pension and Profit Sharing" at the Masters of Business Tax Program at the University of Southern California; and served as a member of the Board of Directors of the American Society of Pension Professionals and Actuaries (ASPPA), as well as Co-Chair of the Government Affairs Committee of that organization.

Fred also served as Co-Chair of the Los Angeles IRS Benefits Conference for over 10 years; was a Co-Founder of the 401(k) Summit Conference; and has served as a member of the Executive Committee for the National Conference of the Employee Benefit Security Administration of the U.S. Department of Labor.

He also serves as a member of the Panel of Advisors for the Nationwide Retirement Education Institute, which focuses on participant education in public sector and private section retirement plans.

On behalf of ASPPA, he has co-authored amicus curiae briefs with the Supreme Court of the in the case of Patterson v. Shumate and with the Tax Court in the case of Citrus Valley Estates v. Commissioner of Internal Revenue.

Fred has received a number of awards for his contribution to benefits education, communication, and service, including:

Recognition by 401kWire as the 401(k) Industry's Most Influential Person for 2007.

The IRS Director's Award and the IRS Commissioner's Award for his contributions to employee benefits education.

The 2004 Eidson Founder's Award from ASPPA for his significant contributions to that organization and to the benefits community.

A 2006 Lifetime Achievement Award from Plan Sponsor Magazine.

The 2006 Lifetime Achievement Award from Institutional Investor for his contributions to the benefits community.

Recognition as one of "The Best Lawyers in America" and as a "Super Lawyer" in Southern California .

The Alumni Service Award from Arizona State University .

Publications
Fred has written four books and over 350 articles on employee benefits, IRS and DOL audits, and pension plan disputes. He authors a monthly column on 401(k) fiduciary responsibility for Plan Sponsor magazine, as well as a quarterly column on that subject for the Journal of Pension Benefits. He has authored or co-authored most of the IRS plan correction articles published by the Journal of Taxation and the Journal of Pension Benefits. Fred also serves on the editorial boards of several benefits publications.

As an expert on benefits matters, Fred is frequently quoted by both professional and public publications, including The Wall Street Journal, Fortune, Forbes, Inc., CFO Magazine, New York Times, Washington Post, Los Angeles Times, USA Today, Los Angeles Business Journal, Legal Times, Institutional Investor, Plan Sponsor, Pension World, Tax Notes, CCH Pension Plan Guide, BNA Pension and Benefits Reporter, Pensions & Investments, Compensation and Benefits Alert, BNA Daily Tax Report, and RIA Pension and Profit Sharing.

Presentations
Fred is a nationally known speaker on fiduciary responsibility, technical compliance matters, and litigation issues. He has spoken at the annual conferences of the American Bar Association, the American Society of Pension Professionals and Actuaries, the Western Pension and Benefits Conference, the Enrolled Actuaries Conference, the International Foundation of Employee Benefit Plans, and the National Institute of Pension Administrators. Topics of those programs have included "401(k) Lessons from the Bear Market," "Fiduciary Responsibility," "Professional Liability for Plan Service Providers," "IRS Plan Audits: VCR and CAP," "Internal Revenue Service and Department of Labor Audits," "Retirement Plans and Bankruptcy," and "ERISA Litigation."

Education
Fred received a B.S. from Arizona State and a J.D. from the University of Arizona.

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As Managing Partner for Sinclair Capital, a strategic alternative asset management consultancy, Jon Lukomnik has advised asset managers on product development, acquisitions, risk management, distribution, and how to fix broken products and processes. He often acts in various outsourced senior management functions. He has also provided due diligence, fund selection and portfolio construction services for various institutional investors, including current service on three investment committees.

 Sinclair also has a corporate governance specialization. Mr. Lukomnik’s independent fiduciary work, corporate governance consulting and engagement assignments have included service on the WorldCom, Adelphia and Dana official creditors committees and several board memberships, as well as advising a number of activist hedge funds. He also created corporate governance tools for the International Finance Corporation of the World Bank, co-founded the International Corporate Governance Network, and chaired the executive committee of the Council of Institutional Investors.  

 Mr. Lukomnik currently serves as a Director of Sears Canada and the Van Eck family of mutual funds. As Deputy Comptroller for the City of New York from 1994-1998, he was investment advisor for defined benefit plans with some $80 billion in assets, as well as being responsible for investing the City’s treasury assets. The City’s pension funds materially outperformed the average large pension fund in America during his tenure.  Mr. Lukomnik then served as Managing Director, Head of Strategic Planning and Business Development for CDC Investment Management Corporation (a top ten hedge fund at the time) where his team increased assets under management from $1.3 billion to $3.5 billion in less than two years.

He is the co-author of the award-winning book, “The New Capitalists: How Citizen Investors Are Reshaping the Corporate Agenda”, (Harvard Business School Press, 2006), writes a column for Compliance Week, and has authored numerous articles for both the trade and the academic press.  He is currently co-chairing the Conference Board’s working group on hedge funds.

 

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Ronald E. Hagan is President and Chief Executive Officer of Roland|Criss. His firm is a leading independent provider of governance assessments for investment fiduciaries and recordkeepers. It also provides a quality management system for use by retirement plans, public pensions, and endowments under its FiduciaryPLUS™ brand, which includes a co-fiduciary governance program for investment committees. Roland|Criss was the first firm to conduct assessments of Investment Stewards, Investment Advisors, Investment Managers, and Recordkeepers under CEFEX’s certification programs. Roland|Criss does not sell investment products, promote the use of any particular investments, or manage investors’ assets.

Mr. Hagan has a lengthy career in developing retirement plan fiduciary processes and advising fiduciary committees on investment governance practices. Prior to joining the Roland|Criss team in 1986, Mr. Hagan was a Senior Vice President with First Commerce Corporation, which is a commercial bank holding company. During his tenure, he served as a fiduciary on its Asset Liability Management Committee. Subsequently, he was a Principal with Booz, Allen & Hamilton, Inc. While there, his duties included advising executives of Fortune 500 companies on fiduciary processes.

Ron is Chairman of the Board of the Investment Fiduciary Leadership Council. It is a non-profit organization whose purpose is to promote the highest standards of stewardship within the corporate retirement plan, public pension, and endowment communities. Its member firms have obtained certification from CEFEX which attests to their conformity to the Global Fiduciary Standard of Excellence.

Ron is a frequent speaker at industry trade conferences and national webcasts. He also is a member of Roland|Criss’ team that trains Department of Labor investigators on audit tactics within the ERISA arena. He has published numerous articles on the subject of investment fiduciary standards of care. He is a contributing author to the Get SMART™ training program for investment stewards.

Ron received his certification as Accredited Investment Fiduciary Analyst™ (“AIFA®”) from the Center for Fiduciary Studies, Katz School of Business, and the University of Pittsburgh. This qualifies him to conduct and supervise independent fiduciary reviews for those persons concerned about their responsibilities for investing the assets of endowments and foundations, ERISA qualified plans, private family trusts, public employee retirement plans as well as high net worth individuals. He is an alumnus of Erie College with a degree in accounting. He is also a registered investment advisor.

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Blaine Aikin is the CEO of Fiduciary360, leading the training and advisory services provided through the three affiliated entities of the organization. The Foundation for Fiduciary Studies is a non-profit organization devoted to the development and enhancement of fiduciary standards of care for trustees, investment committee members and investment advisors. The Center for Fiduciary Studies operates in association with the University of Pittsburgh Joseph M. Katz Graduate School of Business and is the first full-time training facility devoted to the subject of portfolio management and investment fiduciary standards of care. Fiduciary Analytics develops and distributes web-based tools to support the decision-making process of investment fiduciaries.

Blaine received his Master of Public Management and Policy degree from the Heinz School of Carnegie-Mellon University. Upon graduation from CMU, he was selected for the prestigious Presidential Management Intern Program which involved management assignments in the U.S. Department of Treasury and the U.S. Senate. He subsequently served as Budget Officer for Prince William County, Virginia. Blaine then entered the private sector in professional financial management. He earned the Certified Financial Planner (CFP) and Chartered Financial Analyst (CFA) designations and served as a principal and Chief Investment Officer of Allegiance Financial Advisors. After providing contract training and consulting services for PNC Financial Services Group, Blaine became a Senior Vice President and Director of Product Development and Management for PNC Advisors. For several years, he also served as an adjunct faculty member of the College for Financial Planning; providing instruction in investment planning and other subjects leading to the Certified Financial Planner designation.

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Chris Stroud is President of Simoneaux & Stroud Consulting Services (SCS), located in Marco Island, FL, which offers consulting services to companies providing retirement services and to non-profit organizations. The firm specializes in strategic business planning, general business consulting, industry and market research, professional skill building and offers assistance to TPAs to help them prepare for the ASPPA Recordkeeper Certification program.

Chris has worked in the retirement services industry since 1978. She is a graduate of the University of Texas at Austin with a degree in Mathematics and a minor in Education. Her professional designations include Member of the American Society of Pension Actuaries (MSPA), member of the American Academy of Actuaries (MAAA) and Enrolled Actuary (EA). Chris is also a member of the ASPPA Benefits Council of South Florida and of the National Institute of Pension Administrators (NIPA).

Chris served as President of the American Society of Pension Professionals and Actuaries (ASPPA) in 2006-2007 after serving on the ASPPA Board of Directors and ASPPA Executive Committee for a number of years. She is currently the Editor of The ASPPA Journal, serves as an ASPPA Educational Programs Advocate and serves on the ASPPA Recordkeeper Certification task force. Over the years, Chris has volunteered her services in various capacities to assist ASPPA, including Chair of the Technology Committee, Chair of the ASPPA Journal Committee, Treasurer of the Finance & Budget Committee, Chair of the ASPPA Management Team, Chair of the ASPPA Nominating Committee and Co-Chair of the The ASPPA 401(k) SUMMIT. She also served on the American Institute of Retirement Education (AIRE) Board of Managers.

Chris was employed for over 20 years by Financial Data Planning Corporation (FDP), a software firm in Miami, FL, specializing in software for the retirement services, life insurance and financial planning industries. In later years at FDP, she served as a Corporate Officer and as Vice President of Pension Sales and Marketing, where she oversaw all sales and marketing functions for the employee benefits software division. FDP entered into a merger with SunGard in 1999, and Chris remained employed by SunGard until forming her own company in 2000. She continued her relationship with SunGard by providing consulting services to them for several years.

Chris has published articles and spoken locally and nationally on various topics related to retirement plans, actuarial science, software systems and TPA best practices, as well as on topics related to customer service, client management, strategic planning, leadership and teambuilding. Her years of experience include management experience in a private corporation environment and a public corporation environment and volunteer and leadership experience with several professional organizations. Prior to her career in employee benefits and actuarial consulting, Chris taught mathematics for two years. Subsequently, she has volunteered time as a “Literacy Buddy,” tutoring children in mathematics and speaking in schools regarding career opportunities in mathematics, actuarial science and employee benefits.

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Mr. Vriesenga is the Chief Rating Officer for CEFEX. He is also a fiduciary risk consultant whose clients include: the Institutional Money Market Fund Associaton (IMMFA), where VriesPort developed best practice standards for European institutional money market funds; Scope Group, a Berlin-based rating agency developing an analytical model for assessing Life Settlement service providers; and HSBC Asset Management, developing a market analysis on the global money market industry.

Mr. Vriesenga has also held positions at Moody’s Investors Services in New York, London and Frankfurt where he was responsible for the development, oversight, assignment and monitoring of Moody’s European and Asian managed funds business. He managed 10 rating professionals located in London, Paris, Milan and Tokyo, and developed new analytical products for investment managers and their institutional clients. Actively involved in consulting both institutions and regulators on risks in the worldwide mutual fund industry.

Prior to that, as Sr. Vice President & Sr. Credit Officer, Global Fund Ratings, he was responsible for assigning and monitoring credit and market-risk ratings to mutual funds, unit trusts and investment trust companies in Dublin, France, Italy, Japan, Luxembourg, Spain, Switzerland and the UK. He developed Moody's mutual fund rating business in the U.S. and Europe.

Mr. Vriesenga has held various positions at Fidelity Investments, Coopers and Lybrand and Peat Marwick, Mitchell & Co. A CPA, David has taught various college level and professional development courses. He has given various speeches, worldwide on risk in mutual funds and asset management companies. He served on the advisory boards of the London School of Economics’ "Analyzing Finance" publication and the London-based Institutional Money Market Fund Association (IMMFA).

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Gordon Hall is a corporate director, a consultant to managements and boards of employer-sponsored pension plans and an advisor to Canadian standards regulators, providing specialist pension and pension governance counsel. He also serves as an expert witness on pension and pension actuarial matters.

Gordon is a retired Worldwide Partner of William M. Mercer Companies (the global firm) where he served as a senior executive and consulting professional  for 30 years. The latter responsibilities included Head of a Toronto Office, Director of Practice Development (Canada), Vice-Chair of the Board of William M. Mercer Limited (Canada), and Chair of the International Business Development Group of the global firm.

Gordon is a commentator on topical governance and public policy matters and is the author of a number of articles and texts. Recently published articles and papers include the following:

-         New Developments In The Governance Of Employer-Sponsored Pension Plans: Are We Prepared? Joint Society Of Actuaries/The Canadian Institute Of Actuaries Meeting (October 2006);

-         Pensions: Getting Off-Balance Sheet Responsibilities On-Board. The Canadian Institute Of Chartered Accountants/The Institute Of Corporate Directors. (February 2006);

-         A Call To Action For Boards: Governance Of Employer-Sponsored Pension Plans. The Canadian Institute Of Chartered Accountants/The Institute Of Corporate Directors (February 2005);

-         20 Questions Directors Should Ask About Their Role In Pension Governance. The Canadian Institute Of Chartered Accountants/The Institute Of Corporate Directors.(May 2003).

Upon retirement from the Board of Trustees of Queen’s University in 2006, Gordon was granted a Distinguished Service Award by the University Council. During his 12 year term, he served as Chair of the Audit Committee, Vice-Chair of the Pension Committee and as a member of the Finance Committee.

Gordon also served as a Member of the Board of Directors of The Institute of Corporate Directors in Canada from 1994-2006 and was heavily involved in the 2003 launch of the highly successful Directors Education Program as well as the launch of the ICD Chapters in 8 major Canadian centers. Gordon is a member of the first graduating class of the Directors Education program.

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Laura S. Moskwa is the Principal of Laura S. Moskwa Consulting, providing services to retirement plan providers focusing on business development efforts primarily focusing on TPA service and product solutions.

With over 25 years in the pension industry Laura has accumulated a broad range of experience. Most recently she worked for Transamerica Retirement Services as Vice President and Director of TPA Services. Laura was hired to develop and grow the TPA Channel which included building a presence for the company in the Channel and Industry as a committed partner, a TPA Services Department and Program, as well as product and services specifically designed for TPAs. Laura also has eighteen years of experience as a TPA which encompassed many roles as well as ownership and a couple of years of experience at a Broker Dealer/RIA Firm as Director of Retirement Services.

Laura has been a member of the American Society of Pension Professional and Actuaries (ASPPA) for over 20 years. She currently sits on the Board of Directors and is Chair of the Marketing Committee. Laura has also served on the Executive Committee as Vice President, the Education and Examination Committee, the Conferences Committee and numerous taskforces. She has also spoken at industry conferences and lead exam study sessions.

Laura received a Bachelors Degree in Economics and Finance from Douglas College, Rutgers University. She earned the Certified Pension Consultant (CPC) and the Qualified Pension Administrator (QPA) designations from ASPPA. Laura also holds Series 7 and 63 Security Licenses.

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Rich Lynch is the Executive Director of the Foundation for Fiduciary Studies. The Foundation's mission is to develop and advance fiduciary standards of care for trustees, investment committees and advisors. In addition, Rich is the Co-Director of the Center for Fiduciary Studies, which operates in association with the University of Pittsburgh Joseph M. Katz Graduate School of Business. The Center is the first full-time training facility devoted to the subject of portfolio management and investment fiduciary standards of care. Rich is also the COO of Fiduciary Analytics which is an Internet company that develops web-based tools to support the decision making process of investment fiduciaries.

Rich graduated from the United States Coast Guard Academy with high honors in Economics-Management, where he received the Superintendent's Award for leadership at graduation. During his twenty-year Coast Guard career, he served aboard three ships as Operations Officer, Executive Officer and Commanding Officer respectively. In addition, he held various senior-level financial management positions, including an assignment to the National Pollution Funds Center, a newly established Coast Guard unit responsible for managing the $1 billion Oil Spill Liability Trust Fund. Rich received his Master's degree (Magna Cum Laude) in Operations Research from George Washington University.

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Richard is the founder of the Technical Answer Group, Inc (TAGdata.com), now owned by Wolters Kluwer Law and Business. In the 10 years he operated TAG, he developed over 2,000 customer relationships with accounting firms, law firms, insurance companies, mutual fund companies and more than 1,500 third party administration (TPA) firms.

Prior to founding TAGdata.com, Richard was formerly the Senior Manager in charge of the Florida employee benefits consulting practice for Deloitte & Touche.

He has an MBA with an emphasis in Finance from the University of South Florida. He earned the Certified Employee Benefits Specialist (CEBS) from the International Society of Certified Employee Benefit Specialists (ISCEBS) and Certified Pension Consultant (CPC) from the American Society of Pension Professionals and Actuaries (ASPPA).

Richard was an instructor for the CEBS program and is a frequent national speaker on the design and administration of 401(k), 403(b) and other qualified deferred compensation arrangements. He has also spoken on pending legislation affecting the qualified retirement plan industry as well as preparing small to medium size businesses for acquisition.

Richard entered the pension business in 1978. Richard drafted a white paper describing the opportunities available with the pending legislation of section 401(k) of the Internal Revenue Code. When section 401(k) was added as part of the Revenue Act of 1978, the firm was in a strategic position to be one of the first in the 401(k) marketplace. He installed his first 401(k) plan in November of 1981, two weeks after the issuance of the first proposed 401(k) regulations. His clients have included Price Waterhouse, Office Depot and Alamo Rent A Car.

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Mr. Miller has 24 years of experience in the ERISA retirement plan and investment advisory fields. Prior to starting his career in financial services, he was a research pharmacologist at Smith, Kline & French Laboratories in Philadelphia. At the age of 19, he was elected as a student member of the New York Academy of Sciences, one of the youngest members ever elected. He got his undergraduate degree in Natural Sciences from the University of Oregon in 1981.

He began his career in financial services as an account executive for Northwestern Mutual. In 1983 he moved to a regional employee benefit firm where he was responsible for the development of their 401(k) practice as well other product development initiatives. Having been recognized for his work in the development of no-load life insurance he was recruited into the employee benefits division of a major international insurance brokerage firm where he was responsible for all client retirement and executive benefits planning activity. Following the stock market crash in 1987, he left to start his own brokerage practice.

By 2008 Mr. Miller has been involved in fiduciary consulting assignments with sponsors of $100+ billion in retirement assets. He has established a reputation based on a series of noteworthy innovations and achievements which include:

1989: Published a white paper addressing the use of the risk-adjusted capital ratio as a prudent methodology for evaluating insurance company sponsored financial products for use in fiduciary environments.

1993: CEO of the first consulting firm in the defined contribution marketplace that championed and installed independent investment menus in 401(k) Plans.

1994: Pioneered the use of tactical asset allocation investment options in a defined contribution environment.

1997: Pioneered the use of an event driven life-stages recordkeeping platform for employee benefit plans.

1998: Developed the Performance Landscape™ format (rolling periods rather than static snapshots) of investment performance reporting. Also developed the first participant-oriented educational programs based on principles of behavioral finance.

2003: Authored the Fiduciary Assistance & Compliance Systems© program (FACS), a definitive documentation system on fiduciary governance and the management of 401(k) Plans.

2003: Addressed FEI membership in a web cast in June of 2003 where the term “fiduciary governance” was coined. At the time, the webcast was the second highest attended web cast in FEI history.

2004: FACS™ Program guidebook is transformed into the online ERISA Fiduciary Governance training endorsed by Financial Executives International, the largest association of finance executives in the world.

2005: Served as Chair of the Managing ERISA Risk 6 part web cast series hosted by Financial Executives International (FEI), the largest association of finance officers in the country.

2006:
- Based on his work in fiduciary governance, Mr. Miller was invited to Santiago, Chile participate in a World Bank project focused on the reform of risk controls for the Chilean social security system.
- Co-Chaired the first web cast conducted by Directors & Boards magazine to their readership. The topic of the web cast was Board Members responsibilities and ERISA.
- Invited to address national AICPA Employee Benefits Conference in Baltimore on the topic of Fiduciary Governance.
- Captured a Fortune Global 100 manufacturing company ($5 billion Plan Sponsor) for comprehensive fiduciary consulting assignment.
- Invited by the Editor of Boards and Directors magazine to Chair first ever webcast on the topic of ERISA oversight responsibilities of the Board.

2007:
- Invited by the Department of Economic Development of the Principality of Dubai, United Arab Emirates, to participate in various economic development projects.
- Captured a Fortune 50 financial services company for comprehensive fiduciary training and consulting assignment. The company, with 60,000 employees and $20 billion in ERISA assets licensed Denali’s training for all internal fiduciary personnel.
- Invited by the Office of the President of the World Bank to attend the Bank’s Pension Reform in the Middle East and North Africa conference. Held in Cyprus with representatives of ten Middle Eastern and North African countries in attendance, Mr. Miller was the only American in attendance.

Mr. Miller is a frequent national conference speaker and has been quoted in various media and publications including CFO, FEI, Directors & Boards, Institutional Investor, Plan Sponsor, SmartPros Finance, Workforce Management, MSN Money, CNBC, Treasury & Risk Management, Work Force Management, HR.com and the LA Times.

He lives with his family on Vashon Island, Washington.

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Mary has over 14 years in the financial planning and services field, the last 8 years specifically in the qualified plan marketplace (Defined Benefit/Contribution plans, 457f, 403b, ESOP, etc.). She offers specialized consulting and fiduciary guidance to stewards and consultants all across the country addressing plan design, implementation/transition services, and investment protocols with a primary focus on fiduciary governance and ERISA compliance. Mary and her team of professionals provide customized financial planning services to both corporate and high net worth clientele. Mary is an Accredited Investment Fiduciary Analyst® and holds General Securities Licenses 7, 66, is a Registered Principal, and holds a California Insurance License # 0E66397. Mary is currently the 2007-2008 and 2008-2009 Spring Chair for the Western Pension & Benefits Conference, Los Angeles Chapter and remains actively involved in the pension industry.

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Bertram J. Schaeffer, AIFA, CIMA

Bertram J. Schaeffer is the Managing Principal of Verus Advisors LLC, a firm dedicated to providing consulting, risk management and fiduciary advisory services to investment fiduciaries and institutional investors. Prior to finding Verus, Bert served as the National Director of PRIME Asset Consulting, the institutional investment consulting practice of UBS Financial Services Inc.

Bert was formerly a partner with Ernst & Young LLP and served as its National Director of Investment Advisory Services. He received his undergraduate degree in Economics from La Salle University, his law degree from Wake Forest University School of Law and a Masters of Law from Temple University School of Law.

Bert is a member of the Investment Management Consultants Association (IMCA) and the Pennsylvania and North Carolina State Bar Associations.

Bert, a Certified Investment Management Analyst (CIMA), has over 20 years experience in providing investment management consulting services to both high net worth individuals and institutional clients. He has been named as one of the Best 250 Advisers in the United States for five years by the editors of Worth Magazine.

Bert is a frequent speaker and lecturer at industry conferences on the subject fiduciary responsibility. He serves as a lecturer on fiduciary responsibility and the legal and regulatory issues of investment management consulting for the IMCA Certified Investment Analyst certification program, Aresty Institute of Executive Education, The Wharton School, University of Pennsylvania.

Bert holds the Accredited Investment Fiduciary Analyst (AIFA) designation as bestowed by the Center for Fiduciary Studies, Katz School of Business, and University of Pittsburgh. Bert is also a founding and current Director of the Foundation for Fiduciary Studies, an organization founded to develop and promulgate best practices for investment fiduciaries. He is a member of the National Leadership Council of the Evelyn Brust Financial Research and Education Foundation. He also serves on the Editorial Advisory Board of the Journal of Investment Consulting.

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Christine L. Denton, AIFA, Senior Vice President, Roland Criss Fiduciary Services

www.rolandcriss.com

Christine L. Denton is Senior Vice President of Roland/Criss. She manages its investment fiduciary audit and CEFEX certification assessments. She has extensive experience in advising qualified plan fiduciaries on ERISA related issues. In addition to managing investment fiduciary review and audit assignments, Ms. Denton oversees Roland|Criss’ co-fiduciary services to investment committees. Christine has over 10 years experience in the Roland|Criss organization helping qualified plan and endowment fiduciaries fulfill their legal obligations through sound processes.

Christine has been active in the field of fiduciary counsel since 1994. Prior to joining Roland|Criss she was a financial analyst with LFG/Sky Chefs Corp. in its investment group. During her tenure with Roland|Criss, Christine has served as the Executive Director of the Trustee Training Institute. She has acted as an expert witness in disputes representing both defendant and plaintiff positions. She is also a guest lecturer at trade conferences and workshops. Christine guided the development of the software solutions used in Roland|Criss’ fiduciary quality management program named FiduciaryPLUS™.

Christine earned a Bachelor’s degree in Finance from Baylor University. She holds the Accredited Investment Fiduciary Analyst (“AIFA®”) designation as bestowed by the Center for Fiduciary Studies, Katz School of Business, and University of Pittsburgh. In addition, she has obtained licenses as both a registered investment advisor and a general securities representative from the National Association of Securities Dealers.

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Donald K. Denton, AIFA, QKA

www.rolandcriss.com

Don is a lead Analyst for CEFEX/ASPPA Recordkeeper certification assessments. Previously, he was Chief Financial Officer with a Dallas, Texas-based services company. He has a wide range of experience in financial reporting, audit methodologies, pension plan administration, asset-liability management, and investment fiduciary standards of care. Don earned his BA Degree in Finance from Baylor University. He is also an Accredited Investment Fiduciary Analyst™ (AIFA®) and holds the QKA designation issued by ASPPA. Together, the AIFA® and QKA qualify him to conduct and supervise certification audits of recordkeeping firms that seek registration under ASPPA’s program.

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Eric D. Hanson, AIFA, Principal, The Hanson Group
Eric Hanson specializes in the design, implementation and service of qualified and non-qualified retirement plans and executive benefits. After earning a Bachelor of Science degree in Business Administration from Cornell University, he gained valuable business insight as president of a family-owned business. Since 1991, Eric’s practice has expanded over the years leading to the establishment of The Hanson Group in 2002. He holds FINRA series 6, 7 and 63 securities registrations as a Registered Representative and Investment Advisor Representative of Commonwealth Financial Network, a Registered Investment Adviser.

Additionally, Eric has earned the designations of Chartered Life Underwriter, Chartered Financial Consultant, Registered Employee Benefit Consultant, Accredited Estate Planner, Master of Science in Financial Planning, and Accredited Investment Fiduciary Analyst. As an AIFA®, Eric’s adherence to the forty-six fiduciary practices established by the Center for Fiduciary Excellence (CEFEX) has enabled him to help companies identify and comply with their fiduciary duties for their retirement plans to help them avoid liability and costly litigation. He helps these same companies design retirement plans which put participants in the best position to achieve a successful experience.

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Ernest A. Liebre, AIFA, Managing Director Cambridge Investment Fiduciary Management Inc.

www.cambridgefiduciaryservices.com

Ernest A. Liebre AIFA® is the founder of Cambridge Financial Services Group, an investment advisory and employee benefits organization and is joint Managing Director of Cambridge Investment Fiduciary Management, Inc. which provides investment fiduciary consulting and assessment services to the retirement plan and investment community.

Mr. Liebre has over 25 years experience as an investment advisor and is currently responsible for over $2 ½ billion in investment assets. Having obtained the Accredited Investment Fiduciary Analyst™ designation from Fi360, he offers lead analyst services on behalf of those involved in the investment process who are seeking CEFEX registration.

Previous to Cambridge, Mr. Liebre was Director of Risk Management and Insurance for Revlon's worldwide corporate and employee benefit programs from 1980 - 1983. He created and was President of FMC Insurance Company and Director of Risk Management and Employee Services for FMC Corporation from 1975 – 1983.

Mr. Liebre is licensed as a Registered Representative and an Administrative Principal with Series 7, 63, and 24 licensing.

Securities offered through Registered Representatives of Cadaret, Grant, & Co., Inc., member FINRA/SIPC. Cambridge Financial Services Group and Cadaret, Grant, & Co. are separate entities. Mr. Liebre is a Certified Insurance Consultant and a broker for life, health, property, and casualty insurance.

He holds a BA degree from Iona College and an MBA from the University of Chicago.

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Irene F. Diamond, CPA, CPC, QPA, AIFA

www.midwestfiduciary.com

Irene Diamond graduated from the University of Nebraska at Lincoln, and Mary College in Bismarck, North Dakota, with a Bachelor of Science degree, Accounting major, Business Administration minor. After obtaining her Certified Public Accountant license in 1985, Irene worked for two CPA firms in their audit and tax divisions. In 1991, Irene started her own CPA firm in Sioux Falls, South Dakota, doing tax and small business accounting work. This soon led to a "specialty market" for third-party administration of retirement plans and Section 125 (cafeteria) plans.

Irene and her former Third-Party Administration firm (Diamond, Johnson & Associates, LLC) joined forces with the Employee Benefits Division of Williams & Company, P.C. (a regional CPA firm) in December 2000, to form their wholly-owned affiliate Siouxland Benefit Consultants, LC (SBC). At SBC, her position was Director of Marketing, where Irene was responsible for consulting with employers and providing bids on employer-sponsored retirement plans and cafeteria plans, including plan documents, employee meetings, employee meeting videos, administration, recordkeeping, reporting to governmental agencies, and assisting with IRS, Department of Labor and independent audits.

Irene has satisfactorily completed tests through the American Society of Pension Professionals & Actuaries to achieve the designations of "Qualified Pension Administrator" (QPA) in 1996 and "Certified Pension Consultant" (CPC) in 1999. In 2004, Irene satisfactorily completed tests for NASD Series 6, 63, and 65 and for the Accredited Investment Fiduciary (AIF®) designation from the Center for Fiduciary Studies. In 2006, the AIFA® (Accredited Investment Fiduciary Analyst) designation was achieved. AIF® and AIFA® Program graduates are specially trained in investment fiduciary responsibility and portfolio management.

Early in 2005, Irene created Midwest Fiduciary Services, Inc. This company draws all her talents together and allows her to:

• conduct structured fiduciary assessments for Investment Stewards (ie. ERISA plans, foundations, endowments, public funds, and individuals entrusted with money), Support Services and Due Diligence,
• conduct structured fiduciary assessments for Eligible Investment Advice Arrangements & Fiduciary Advisers, Investment Advisors, Investment Managers, and Third-Party Administrators and Recordkeepers,
• prepare Investment Policy Statements,
• provide consulting for ERISA employee benefit plans

Irene is a member of the American Institute of Certified Public Accountants, South Dakota CPA Society, and American Society of Pension Professionals & Actuaries. Her community involvement included, among many other monetary entrustments, serving as a Board Trustee of the City of Sioux Falls Fireman's Pension Fund.

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Joel J. Radakovitz, CPA, QPA, CPC, MST, CFP, AIFA

For over 30 years Joel has worked with thousands of businesses providing independent consulting services in the design, implementation and ongoing administration of qualified retirement plans. He works with plan sponsors and trustees to select benefit plan provisions and establish fiduciary standards and implement investment policy statements. Joel assists in the selection and monitoring of investment vehicles and the design and presentation of participant education programs. He is a frequent speaker on qualified retirement plans, 401(k) cash or deferred arrangements and fiduciary standards of excellence. Joel has taught classes at the College of Lake County, Grayslake, Illinois and Rock Valley College, Rockford, Illinois as an Instructor of Taxation of Corporations, S-Corporations, Partnerships, and Individuals. He has taught Certified Financial Planning classes for the College for Financial Planning.

Notable Business Accomplishments:
1987- Founded The Pension Specialists, Ltd. - Retirement Plan Third Party Administrator
2006- Founded US Retirement Plan Record Keeping LLC – Daily Valuation Record Keeper
2006- Founded Fiduciary Advisor Systems LLC – FiduciaryGuardian.com© - The Fiduciary Due Diligence Process Administrator©
2008- Founded USRP Portfolio Advisors LLC

Employment:
1987 to Present – President and CFO, The Pension Specialists, Ltd., Rockford, Illinois

Education:
Bachelor of Science in Commerce, 1980, DePaul University, Major: Accountancy
Master of Science in Taxation, 1985, DePaul University

Professional Designations and Licenses:
Certified Public Accountant – Certified by AICPA and Illinois CPA Society since 1980
Qualified Plan Administrator – Certified by ASPPA since 1984
Certified Pension Consultant – Certified by ASPPA since 1984
Certified Financial Planner – Certified by the International Board of CFPs since 1991
Accredited Investment Fiduciary Analyst – Accredited by Fi360© since 2003
CEFEX Analyst Duly licensed to perform CEFEX Assessments of Fiduciary Excellence on Investment Managers, Investment Advisors and Investment Stewards since 2009.
Registered Representative – FINRA licensed since 1985
Registered Investment Advisor – FINRA licensed since 1999
Licensed Insurance Agent – Licensed in life, health and variable insurance products since 1982

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Larry E. Crocker, AIFA, CRPS, AAMS, PRP, PPC

Larry E. Crocker is the CEO of Fiduciary Consulting Group, Inc., an independent fiduciary governance, compliance and prudent practice consulting firm. The firm is located in Murfreesboro, Tennessee and serves advisors, retirement plan sponsors, fiduciaries and institutional clients all across the eastern half of the United States.

Mr. Crocker holds the Accredited Investment Fiduciary Analyst™ designation from the Center for Fiduciary Studies at the University of Pittsburgh, Katz Graduate School of Business. He also holds the Chartered Retirement Plans Specialist™ and the Accredited Asset Management Specialist™ designations from the College for Financial Planning; the PLANSPONSOR Retirement Professional™ designation from the PLANSPONSOR Institute, the education arm of PLANSPONSOR, the nation’s leading resource for pension and benefits related news and information; and the Professional Plan Consultant™ designation accredited by Robert Morris University in Pittsburgh.

Mr. Crocker has over 20 years experience in the financial services industry. For years he served high net worth clients, small business and corporate clients as an investment and retirement plan advisor. In 2005, he made the decision to focus on fiduciary governance, compliance, and education in prudence and industry “best practices”. Making the transition from advisor to consultant, Mr. Crocker now works with advisors, retirement plan sponsors, fiduciaries and institutional clients on a fee-for-service or retainer basis. He works with many advisors - assisting their retirement plan clients in the area of education, fiduciary compliance, and accountability. Mr. Crocker has spoken at multiple venues on the topics of plan governance, compliance, fiduciary responsibilities, prudent practices and the new 403(b) regulations.

Utilizing the knowledge gained from his experience as a plan advisor and now as a consultant, Mr. Crocker, along with an experienced technology development team, has developed a fiduciary compliance system for advisors, plan sponsors and fiduciaries. This system provides a simplified process to follow for the management of their fiduciary duties and responsibilities - helping them fulfill their compliance obligations.

Mr. Crocker is a member of the American Society for Pension Professionals and Actuaries (ASPPA).

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Lynne McAuley, AIFA

Lynne McAuley relocated to the West Coast a year and a half ago after living in New England for over twenty years. During 2007, she has been involved in business development for Southern California with Roland|Criss Fiduciary Services, a firm located in Arlington, Texas, that specializes in fiduciary audits, co-fiduciary advisory services and CEFEX certifications. Since May 2008, she has been working with 401(k) Advisors Group and is currently branching out on her own.

From 1990 to 2004, Ms. McAuley served as an auditor for the United States Department of Labor’s (U.S. DOL) Employee Benefits and Security Administration (EBSA) in the Boston Regional Office. Ms. McAuley investigated over 200 qualified retirement plans and welfare plans. Over the course of her tenure with the Department of Labor, Ms. McAuley audited the conduct of plan sponsors and other fiduciaries relative to the prudence of their investment selection and monitoring process, assessed the practices of employee benefit service providers, and evaluated if plan sponsors and other fiduciaries complied with the reporting and disclosure provisions of ERISA and other related Federal laws. This resulted in over $328,700,000 in plan assets protected, recovered or benefits restored. Prior to this role, she served in the Office of Inspector General of the Department of Labor, both in Boston, MA and Washington, D.C. All told, she spent over 25 years of service with the U.S. DOL and almost 20 years as auditor.

Ms. McAuley is a CPA, an Accredited Investment FiduciaryAnalyst (AIFA®), and Certified Employee Benefits Specialist (CEBS). She has a Masters in Public Administration (MPA) from Kentucky State University and a Bachelors of Art from Drew University.

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Marc V. McDowell, CRPS, AIFA

Marc has been a Qualified Plan Advisor with Virchow Krause Wealth Management, LLC since 2007. Marc specializes in developing and servicing retirement plans for corporate clients. He has extensive experience providing investment consultation, ERISA compliance consulting, fiduciary reviews, and trustee and participant education. Marc has worked in the financial services industry focusing on institutional clients since 1995.

Specific Experience

Conducts fiduciary plan reviews to assist plan sponsors in fulfilling fiduciary responsibilities, reviews and develops Investment Policy Statements for Qualified Plans, provides initial and ongoing investment consultation services, assists plan sponsors in developing programs to increase employee participation, coordinates and conducts employee education meetings.

Industry Designations & Licenses

Chartered Retirement Plans Specialist, Accredited Investment Fiduciary Analyst, Series 7 FINRA General Securities License, Series 65 Registered Investment Advisor, Life & Health Insurance License.

Corporate Support

Virchow Krauss & Company, LLP is a certified public accounting and consulting firm. The firm originated in 1931 with a commitment to deliver innovative financial solutions and solid business strategies to clients. The present partnership was organized in 1953. Virchow Krause is an independent member of Baker Tilly International and is the largest U.S. Baker Tilly International member firm. As the world’s 8th largest accounting and business services network, the organization is cuirrently represented by more than 145 independent member firms in over 100 countries. Virchow Krause has over 1,325 total staff members, including 152 partners and 486 CPS’s serving clients nationwide from offices throughout Illinois, Michigan, Minnesota and Wisconsin.

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Mario Giganti, AIFA, Managing Partner, Azsure Fiduciary Services
TBD

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Martin A. Smith, RPS, AIFA, President KingdomTrust Capital Management
e-mail: martin@kingdomtrustcapital.com
www.kingdomtrustcapital.com

Martin earned his Bachelor Degree in Communications from Howard University in 1992. He began his career in the financial services industry in 1993, as a Registered Representative of PFS Investments, Inc. In 1999, Martin joined A.G. Edwards & Sons as a Financial Consultant and was later promoted to the position of Assistant Branch Manager.

In 2003, Martin founded KingdomTrust Capital Management, Inc. (KTCM) as a Registered Investment Advisor to serve the investment advisory and wealth services needs of non-profit and Faith-based organizations, individuals and families, businesses and foundations. Martin is committed to providing each client with values-based advice and custom-tailored service. Thus, the need for prudent advice and high quality service is also the basis for his business philosophy; "How much better it is to get wisdom than gold! And to get understanding is to be chosen rather than silver!" Proverbs 16:16

Martin and his family attend Cornerstone Church, a non-denominational Christian fellowship in Bowie, Maryland. He is a graduate student at Regent University's School of Divinity, currently working toward the completion of a Masters in Divinity, (M.Div) with a concentration Practical Theology and Biblical Studies. He has successfully completed the Accredited Investment Fiduciary (AIF®) and Accredited Fiduciary Analyst (AIFA®) designations, as administered by the Fiduciary360 (www.fi360.com). In addition, Martin has earned the Retirement Plan Specialist (RPS®) certificate from the Executive Education Department of The Wharton School of the University of Pennsylvania.

In his spare time, he takes pleasure in sharing his thoughts on matters pertaining to the economy and the markets, as well as giving sound Biblical advice to serve as an encouragement for the readers of his online publication, The Faith and Finance Journal. Martin is a self-taught musician, and enjoys playing the 6-String Bass Guitar, including a 4-String Piccolo Bass. With much patience he is currently learning how to play the Soprano Saxophone.

As an alumni member of Howard University's championship Tae Kwon Do team, he won 2nd Place in 1992 and 3rd Place in 1993, while competing in the Maryland State Open Tae Kwon Do Tournament. As a Martial Artists, he also enjoys the sport of Boxing. Martin resides in Bowie, Maryland with his wife, Walida. Together, they have seven children.

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Michael M. Kane, CFC, AIFA

*Nominated for PLANSPONSOR Magazine’s Advisor of the Year Award for 2008.
*Recognized by PlanAdviser Magazine as one of the Most Successful Retirement Plan Advisory Firms for 2008.


For more than 25 years in both executive and senior planning positions, Mike has provided effective financial strategies for plan sponsors in qualified, non-qualified retirement and employee benefit programs. Today, Mike focuses his efforts as an independent Retirement Plan Consultant to Plan Sponsors. As an Accredited Investment Fiduciary Analyst (AIFA) he is certified to conduct Fiduciary Assessments on Investment Stewards, Managers and Advisors and serves as an Analyst for CEFEX, The Centre for Fiduciary Excellence.

As a member of the Association for Advanced Life Underwriting (AALU), one of the most prestigious financial services organizations in the U.S, Mike has served on the Qualified Plans Committee. The committee works closely with the U.S. House Ways & Means Committee and the Department of Treasury in the development of retirement plan legislation.

Committed to education, he has spoken before many groups including the Society for Human Resources Management (SHRM) where he presented "Emerging Focus on Fiduciary Liability in Today's Climate". Mike also periodically holds CPE workshops on prudent fiduciary practices that comprise a “Global Standard of Fiduciary Excellence for Investment Stewards”. Recently, Mike served as a Panelist on the Second Annual Future of Asset Allocation Funds Conference sponsored by PLANSPONSOR Magazine. Mike has been published in The Journal of Compensation and Benefits, Society of Human Resource Management, Gwinnett Magazine his article, Tips on IPS: Refining your 401(k) IPS and Other Fiduciary Tips recently appeared in Employee Benefit News. He has been quoted in Institutional Investor’s Defined Contribution Savings Plan Alert on plan sponsor fiduciary issues and in Plan Adviser Magazine on plan sponsor and participant education requirements following the 2008 market meltdown. Before entering the profession, Mike served as an Officer in the U.S. Navy and holds a bachelor's degree in business administration from Mount Saint Mary’s University. He performed his graduate work at George Washington University School of Business. Mike is an Accredited Investment Fiduciary Analyst (AIFA). AIFA’s have completed a rigorous specialized program on investment fiduciary standards of care at the Center for Fiduciary Studies, in association with the University of Pittsburgh Joseph M. Katz Graduate School of Business. AIFA’s have acquired a thorough knowledge of fiduciary responsibility and can be an invaluable resource to investment fiduciaries and individual investors alike. Mike is a partner with National Retirement Partners (NRP), an independent consulting firm dedicated solely to the Retirement Plan market, whose mission it is to create an exceptional retirement plan experience for employers and their employees. Prior to joining NRP, Mike served as the Director of Executive and Employee Benefits Strategies for New England Financial, a MetLife Company. Mike served as a member of the Board of Directors of The Buckhead Coalition for 12 years. He currently serves as a Regional Representative for the Franciscan Foundation for the Holy Land. To keep current on changes in the financial services industry, he is an active member of the Society of Financial Services Professionals (SFSP), the Association for Advanced Life Underwriting (AALU) and the Center for Fiduciary Studies (FI360).

Charity and volunteerism play an important role in Mike's life. He is past Chairman of the Atlanta Community Food Bank, where he continues to serve on the Board of Directors. Under Mike’s leadership the Food Bank has been recognized as one of the best managed non-profits in Georgia. He has served as President of the Parish Council of St. Andrew Catholic Church, and on the Parish Finance Committee, of which he was past Chairman. Mike is also the President of Mount Saint Mary's University alumni chapter in Atlanta.

Mike resides in Roswell, Georgia with his wife and daughter, who is an associate in his practice He enjoys playing ALTA, T2 and USTA tennis.

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Nick Kalanges, MBA, JD, AIFA

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Peter J. Roland, AIFA, Managing Partner, Canon Capital Investment Advisory Services
TBD

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President, Kling Partners Inc.
Twenty plus years of investment consulting to financial institutions, multi and single family offices, individuals and foundations. Carolyn E. Kling, AIFA® has earned the Accredited Investment Fiduciary Analyst™ (AIFA®) professional designation, awarded by the Center for Fiduciary Studies, which is associated with the University of Pittsburgh, and certifies Carolyn to conduct investment fiduciary assessments.

Carolyn E. Kling is dedicated to the stewardship of families, family offices and private foundations. Carolyn provides an institutional approach to client relationships through the leverage, strength and services of leading global wealth management firms and trusted advisors, as well as an objective due diligence bridge to align client’s objectives with customized solutions.

Carolyn collaborates with trust and estate planning attorneys, tax strategists and family business advisors to integrate tailored investment solutions for individuals, families and private foundations. Carolyn’s experience includes investment consulting and comprehensive wealth management and trust services with Atlantic Trust Private Wealth Management, an integrated comprehensive Private Wealth Management Trust Company and subsidiary of London and Atlanta based AMVESCAP. Previously, Carolyn was a founder and managing partner of Investment Consulting Group, LLC, a Registered Investment Advisor and investment consulting firm; as well as a founding partner and member of Mount Yale Partners, LLC, a hedge fund of funds investment management firm.

Carolyn brings her extended investment consulting experience with financial institutions as an executive with Portfolio Management Consultants, Transamerica Asset Management, Putnam Investments and Continental Insurance Corporation Asset Management (CICAM).

Carolyn has a BA degree in foreign languages and business administration from Las Universidad De Las Americas in Mexico City and remains an active member with the following industry associations: Institute for Private Investors (IPI), Family Office Exchange (FOX), Family Firm Institute (FFI), Investment Management Consultants Association (IMCA), Financial Planning Association (FPA), and actively sits on the Grants, Finance, Education and Membership Committees for the San Diego Women’s Foundation (SDWF) as well as a member of the Board of Directors for the Del Mar Foundation. Carolyn is a Registered Investment Advisor, holds a California Real Estate license and resides in Del Mar, California.

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Robert J. Coopman Esq., Partner & General Counsel

Rob was in private law practice in Georgia specializing in estates, trusts and business law when he co-founded Advisor Financial Services, LLP in Woodstock, Georgia in 1998. In 2003, Rob closed his private practice to work full-time as the General Counsel for the investment firm and serve as an investment advisor. He is the firm’s Chief Compliance officer and writes a quarterly legal or investment article for “The Advisor” investment newsletter. Rob chairs a podcast dealing with 401k issues, serves on the firm’s investment committee and conducts a monthly retirement planning workshop for the firm’s clients. The firm became a CEFEX Certified Investment Advisor in 2008.

Rob holds a Bachelor of Art’s degree with co-major in English and Business from Florida State University (1980), and a Juris Doctor from the University of Florida (1993). He is a member of the State Bar of Georgia (1994), the Fiduciary and Business Law Sections. Rob was awarded the Accredited Investment Fiduciary Analyst designation in 2007 and has various certifications from the Institute of Business and Finance – Certified Fund Specialist, Board Certified in Asset Allocation and Board Certified in Estate Planning. Rob retired from the United States Marine Corps Reserves in 2000 as a Lieutenant Colonel. Rob loves military and civilian aviation and has flown the following aircraft: A-4 Skyhawk, F-18 Hornet, L-1011 Tri-Star, Boeing 757, 767, and 777. Rob’s thoughts on aviation and investment management have many similarities; primarily they involve managing risk in a professional manner.

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Robert J. Higgins, JD, CEBS, AIFA

Robert Higgins, JD, CEBS, AIFA® is the lead consultant for the Fiduciary Services Practice of Benefit Plans Plus, where he is responsible for assisting clients in defining and fulfilling their ERISA and fiduciary duties.

Bob has more than 25 years of experience in the qualified plan business with several major regional and national organizations. He has earned the Certified Employee Benefit Specialist (CEBS) designation and has passed the Ohio Bar.

Bob holds a Bachelor of Arts degree in American Studies from Youngstown State University and a Juris Doctor degree from the University of Akron School of Law. He is a member of the Employee Benefits Association of St. Louis and the International Society of Employee Benefit Specialists.

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Robert S. VandeVrede, CEBS, AIFA®, AFIM®, President Definebenefits Inc.

Over twenty four years experience as employee benefit specialist with institutions or firms that provide services to plan sponsors of employer retirement plans and health & welfare plans.

President and analyst with Definebenefits, Inc. providing due diligence, consulting and plan design services to the employee benefit industry specializing in participant directed 401(k) plans. A compliance analyst evaluating 401(k) plans to meet a fiduciary “best practice” approach with the diagnostic tools of Fiduciary Risk Assessment, LLC. Has Series 65 and 63 with Ely Prudent Portfolios, LLC.

Graduate of University of Minnesota with course work through the International Foundation of Employee Benefit Plans and Wharton School of the University of Pennsylvania-Certified Employee Benefit Specialist program

The following professional organizations and designations;

International Society of Certified Employee Benefits Specialist/Carolina Chapter ISCEBS - Board Member and Treasurer 2008, Membership Chairman 2007-CEBS-1993

American Society of Pension Professionals & Actuaries-ASPPA-Retirement Plan Fundamentals Certificate-2008

Center for Fiduciary Studies, Katz School of Management, University of Pittsburgh-Accredited Investment Fiduciary-2004 -AIF ® and Accredited Investment Fiduciary Analyst-2006-AlFA®

Cannon Financial Institute, Investment Management School-Accredited Fiduciary Investment Manager—-2005-AFIM®

The Institute of Certified Bankers and Cannon Financial Institute-Certified Retirement Services Professional-1998-CRSP

Provide speaking engagements and workshops.

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Roger Levy, AIFA, Managing Director Cambridge Investment Fiduciary Management Inc.

www.cambridgefiduciaryservices.com

Roger L. Levy AIFA® has been a member of Cambridge Financial Services Group from its inception and is now joint Managing Director of Cambridge Investment Fiduciary Management, Inc. which provides investment fiduciary consulting and assessment services to the retirement plan and investment community.

As a member of Cambridge Financial Services Group, Mr. Levy has over 20 years experience in guiding investment advisory clients with respect to their fiduciary obligations and how to build a due diligence record of their investment process. Having obtained the Accredited Investment Fiduciary Analyst™ designation from Fi360, he offers lead analyst services on behalf of those involved in the investment process who are seeking CEFEX registration.

Formally educated in England, Mr. Levy began practicing law in London as a Solicitor in 1970. He joined Taylor & Humbert, one of England's premiere and oldest law firms, where he became a partner. He emigrated to the United States in 1975 and joined Saul Ewing Remick & Saul, a leading Philadelphia law firm. Mr. Levy obtained a Master of Laws Degree from Temple Law School and became the first English solicitor to be admitted to the Pennsylvania bar.

Subsequently, Mr. Levy established his own practice specializing in international business before joining the Law Offices of Robert M. Gottschalk, in New York City, a firm specializing in international business and trade. Prior to joining Cambridge, he served as Counsel to Kleinberg Kaplan Wolff & Cohen PC in New York City.

Mr. Levy lives in Scottsdale, Arizona where he manages Cambridge’s Scottsdale office. He currently serves as Chairman of the Board of the Trigeminal Neuralgia Association.

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Ross Fowler, AIFA, Managing Director, fi360 Australasia

Ross is Managing Director of fi360 (Australasia) Limited, with responsibility for the practical implementation of services in New Zealand and Australia, in conjunction with the Center for Fiduciary Studies (Pittsburgh). This has involved establishing and teaching the AIF® course (provided in association with Massey University), the development of technical support to AIF® designees and consulting services to fiduciaries, including legal and accounting firms, financial adviser groups, investment committees and boards. As Managing Director his primary focus is the ongoing development of both the AIF course material and fi360 services to ensure relevance in the NZ and Australian financial intermediary environments. Ross graduated from Auckland University having studied Urban Valuation and completed post graduate studies at Lincoln College in Rural Valuation and Farm Management. Initial years in valuation practice were followed by 15 years of consulting on property development and investment with corporate clients. He then completed his Diploma in Business Studies (Personal Financial Planning) through Massey University. Ross has assisted professionals, trustees, and investment advisers to keep pace with new standards and gain access to advanced investment solutions and decision making technology, thus enabling them to discharge their responsibilities and bring genuine value to their clients and beneficiaries.

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Steff Chalk, AIFA, Managing Partner, Fiduciary Consulting Group

Mr. Chalk holds the Accredited Investment Fiduciary AuditorTM designation from the University of Pittsburgh, Katz Graduate School of Business, Center for Fiduciary Studies, and degrees from The American Institute of Banking, The Kentucky School of Banking and The National Trust School. He has been an active member of State Banking Associations - serving in a variety of positions - including chair of the Trust and Investment sub-committees. He has also served on the Communications Committee for the 401(k) / Profit Sharing Council of America. He currently serves as adjunct faculty to the Finance Department at Northern Kentucky University where he was awarded a professional development stipend for the establishment of The 401(k) Advisory Index. Mr. Chalk has also served on the faculty of the Midwest Trust School, as founding faculty for the Economics/Finance Camp of Northern Kentucky University and on the Social Security Choice.org Advisory Board.

Mr. Chalk obtained his Masters and Bachelor of Business Administration Degrees from Central Michigan University. Mr. Chalk also obtained an Associate of Applied Science Degree from Northern Kentucky University.

Mr. Chalk has over 23 years experience in the financial industry, specializing in Investment Management, Strategic Management, Marketing, Trust, On-line Systems, Investment Banking and Commercial Banking. He has also served as consultant to a global consultancy and Fortune 500 Companies. He has conducted domestic original research on a variety of Investment and 401(k) Plan related topics. He has authored several articles concerning Investment Management and Retirement Services. He has been a speaker for State Public Employee Retirement Systems, Finance Officers Associations, Bar Associations, Human Resource Associations, the Securities Industry Association, Actuarial Associations and both national and regional 401(k) Symposiums.

Mr. Chalk has addressed business leaders and governmental and social policy makers in Africa, Asia and Europe and has appeared on business broadcasts and CNN.

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Stuart A. Ober, CFE, AIFA, President Securities Investigations, Inc.
President, Securities Investigations, Inc., a due diligence, consulting and investment research firm (founded in 1981).

Over thirty years experience as a securities professional and twenty years as an expert.

Consultant and expert in investor-broker arbitration and litigation, including suitability, compliance/supervisory failure, fiduciary responsibilities, broker conduct, asset allocation, due diligence, selling away, damage calculations, limited partnerships, investments, tax shelters and disclosure responsibilities.

Member (1986–1990) Financial Products Standards Board of the Institute for Certified Financial Planners — established industry standards in such areas as due diligence, investor suitability, real estate, oil and gas, mutual funds, insurance products and equipment leasing (Chairperson of Insurance Task Force).

Member (1988–2000) Board of Advisors for Personal Financial Planning, a bimonthly publication of Warren, Gorham & Lamont.

Accredited Investment Fiduciary Analyst™ — Center for Fiduciary Studies, Katz Graduate School of Business, University of Pittsburgh (2004); Among First 50 People to Successfully Complete ISO-Based Training Class (2006); Among First 9 People to Successfully Complete Investment Manager Certification Training (2006).

Certified Fraud Examiner — Association of Certified Fraud Examiners (2005).

Registered Investment Advisor, President and Principal (1984–1997).

Arbitrator (Chairperson Qualified 2003) with the National Association of Securities Dealers Dispute Resolution Board of Arbitrators (Member since 2002).

Arbitrator with the New York Stock Exchange (since 2003).

Arbitrator with the National Futures Association (since 2003).

Arbitrator with the American Arbitration Association (in 1980’s).

Mediator (Certified 2004) with Woodstock Justice Court (since 2004) and Common Ground (since 2003).

Lecturer on the role and duties of an expert witness in arbitration and litigation, fiduciary standards of care, fiduciary responsibilities and selling away at Albany Law School (January 2005).

Lecturer on investment topics to financial professionals.

Author, Everybody’s Guide to Tax Shelters, as well as training manuals, articles and newsletters on all types of investments.

Expert Witness, clients have included the United States Department of the Treasury — Internal Revenue Service and the State of New Jersey.

Interviewed and quoted in national financial print media, radio, television and business publications including Forbes, Money, Financial Planning and Fortune and major newspapers including The Wall Street Journal, Barron’s and The New York Times.

Participant in the Open Compliance & Ethics Group (a not-for-profit) benchmarking study of governance, risk management, compliance and ethics programs (1 Q 2005)

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Terrance P. Power, CFP, AIFA, QPA, APR, ERPA, CLU, ChFC

www.plancomplianceservices.com

Terry has been in the retirement plan industry since 1981. He works with all parties to the plan to help establish plan provisions and fiduciary standards to reduce trustee liability and protect the interests of the plan participants. He is fully qualified to perform Fiduciary Assessments leading to Investment Adviser, Investment Steward, Investment Manager, and ASPPA TPA/Recordkeeper CEFEX Certification.

He has written several articles on qualified retirement plans and has spoken before many industry associations, including the American Society of Pension Professionals and Actuaries (ASPPA). He has twice been nominated to serve on the U.S. Department of Labor ERISA Advisory Council, and was also nominated in 2007 and 2008 for the 401kwire.com “100 Most Influential People in Defined Contribution” list. He is a nationally recognized expert on multiple-employer plans as well through his 20 years of experience working within the Professional Employer Organization (PEO) industry.

Employment
2001 - present – Owner and President, Plan Compliance Services, Inc., Tampa, Florida. The firm conducts fiduciary plan reviews to assist plan sponsors, advisors, and managers in fulfilling their fiduciary responsibilities.

2000 - present – Owner and CEO, American Pension Services, LLC, Tampa, Florida. Fee-for-service independent third party retirement plan administration firm.

1990-2000 – Pension Manager, Manulife Financial, Tampa, Florida. Regional 401k wholesaler for this multi-national organization. Received numerous awards over the years for sales efforts across the country. Recognized in 1994 by the Manulife Financial Board of Directors for outstanding sales performance.

1987-1990 – Director of Equity Marketing, The New England, Tampa, Florida. Responsible for overseeing the investment sales activities for brokers and agents across the West Coast of Florida.

1983-1987 – Account Executive, Dean Witter Reynolds, Buffalo, New York and Tampa, Florida.

Education
Canisius College, Buffalo, New York 1976-81: Major in History, minor in Business Administration.
College for Financial Planning, Denver, Colorado, 1985-88: Certified Financial Planner Designation program.
American College, Bryn Mawr, Pennsylvania, 1989-93: Chartered Life Underwriter and Chartered Financial Consultant programs.

Professional Designations and Licenses
Certified Financial Planner® (CFP®), CFP Board of Standards
Accredited Investment Fiduciary Analyst (AIFA®) Center for Fiduciary Studies (fi360)
Qualified Pension Administrator (QPA®), American Society of Pension Professionals & Actuaries
Accredited Pension Representative® (APR®), National Institute of Pension Administrators
Enrolled Retirement Plan Agent (ERPA), Internal Revenue Service
Chartered Life Underwriter® (CLU®), American College
Chartered Financial Consultant® (ChFC®), American College
Insurance licensed in Florida since 1986
National Association of Securities Dealers Registered Principal Series 24*
National Association of Securities Dealers General Securities Representative Series 7*
National Association of Securities Dealers Series 6* (1981) and 63*
* - Securities licenses voluntarily relinquished when forming fee-for-service firm American Pension Services, Inc. in 2000.

Organizations and Affiliations
American Society of Pension Professionals & Actuaries (ASPPA)
National Institute of Pension Administrators (NIPA)
Past President, Florida West Coast Employee Benefits Council
Tampa Pension Council
Owner of Linkedin.com group 401k TPA NETWORK
National Association of Professional Employer Organizations Associate Member since 2000
TPA Forum Focus Member 2009, John Hancock Insurance Company
TPA Advisory Council Member 2000-2006, Hartford Life Insurance Company
TPA Advisory Council Member 2009, Massachusetts Mutual Insurance Company

Contact Information
Terrance P Power, President
Plan Compliance Services, Inc.
8483 West Linebaugh Avenue
Tampa, Florida 33625
800.585.7540, x110
Fax 813.281.9757
Email: TPower@PlanComplianceServices.com
Website: www.PlanComplianceServices.com

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Wayne B. Titus III, CPA, President AMDG Financial Services

Wayne Titus is a fee-only personal financial specialist (PFS) who began as an accountant. He sought a way to shift focus from bettering corporations to directly enabling people. Wayne also supports his clients through a CPA advisory practice (AMDG Business Advisory Services, P.L.C.). His long-term vision is to be able to impart meaningful financial wisdom and tax advice that enables people to achieve better stewardship for their families and businesses, and Wayne to build a charitable foundation of like-minded participants. Wayne’s financial advising emphasizes an effective process that results in clients’ taking action and achieving their desired results. The process is comprehensive because it supports thinking through all pertinent issues, examining opportunities, and weighing them against the client’s values. Wayne’s clear investment philosophy focuses on remaining calm, as well as being wholesome and complete. It offers each investor the opportunity to make informed decisions based on quality advice and freedom to choose.

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